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This Practice Note outlines the law concerning criminal recklessness. The subjective test for recklessness Certain statutory and common law offences allow the prosecution to prove mens rea through ‘recklessness’. Put simply, recklessness is where the accused takes an unjustified risk that results in unlawful harm or damage. The House of Lords in R v G reaffirmed the subjective approach to recklessness. Before R v G, two distinct tests were used, depending on the offence charged: Subjective recklessness from R v Cunningham: the prosecution had to establish that the accused personally foresaw the risk. Objective recklessness from R v Caldwell: the prosecution only needed to show that the risk would have been obvious to a reasonable person, without proving the accused themselves foresaw it. In R v G, the House of Lords concluded that the objective test could operate unfairly where a defendant did not foresee the
This Practice Note examines the remedy of rescission, explaining when and in what manner a contract can be unwound (at common law, in equity and under statute) and thereby terminated and brought to an end. It covers the consequences and effects of rescission, the principal grounds for setting aside an agreement (misrepresentation, mistake, undue influence, duress, non‑disclosure, fiduciary misdealing and bribery) and the main obstacles to claiming rescission—affirmation, the intervention of third‑party rights and the impossibility of restitution. For further guidance on rescission in the context of misrepresentation, see Practice Note: Misrepresentation—rescission as a remedy. There are many ways in which a contract may reach its end; see: Terminating contracts—how and when a contract ends—overview for a brief and accessible summary, with links to the related further practical guidance, including Practice Note: Termination and expiry of contracts. For a table
What is a res judicata? A res judicata is a determination by a court or tribunal with jurisdiction over the cause of action and the parties, which finally disposes of the issues decided so they cannot be litigated again by those bound, save on appeal. Final judgments entered by default or by consent fall within this concept, whereas rulings on purely procedural points and any decision lacking finality do not. The doctrine’s aim is to bring litigation to an end and shield parties from being harassed by the same dispute twice. in personam—binds the parties and their privies in rem—binds all persons, privy or otherwise (ie a judgment binding the whole world) A party may rely on res judicata: as an estoppel to defeat an opponent’s claim or defence; and/or as the basis of their own claim or
The offence of causing grievous bodily harm with intent Wounding or causing grievous bodily harm (GBH) with intent can be tried solely in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must establish that the defendant unlawfully and maliciously: wounded with the intention of causing GBH, or caused GBH with that intention, or wounded intending to resist or prevent the lawful arrest or detention of any person, or caused GBH intending to resist or prevent the lawful arrest or detention of any person ‘Unlawfully’ and ‘maliciously’ Unlawfully The wounding or causing of GBH must be unlawful. Such conduct may be lawful if used: in self-defence in defence of another in defence of property for the prevention of crime where the victim gave express or implied consent For further information on these defences, see below:
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The pre-owned asset tax ( POAT) is an inheritance tax ( IHT) counter-avoidance provision, brought in by Schedule 15 to the Finance Act 2004 ( FA 2004), and was intended to penalise users of IHT avoidance arrangements, though its reach goes wider than such planning in practice. POAT operates as a standalone yearly income tax charge on particular individuals, termed ‘chargeable persons’, specifically in respect of advantages they obtain as a former owner of property, or of assets traced from that property. The advantage may, for example, consist of occupying land, using or holding chattels, or having the ability to draw income or capital from a settlor-interested trust that contains intangible property. The statutory wording can be somewhat unclear at points. Nonetheless, as FA 2004, Sch 15 is designed to defeat structures under which a taxpayer enjoys assets that no longer form part of their estate for IHT, any...
FORTHCOMING CHANGE: The Finance Bill 2025–26 proposes rules that will draw unused pension pots and death benefits into a deceased member’s estate, and therefore into the inheritance tax ( IHT) net, from 6 April 2027. It should be noted that these changes will not extend to death‑in‑service payments to active employees in relevant employment, nor to a dependant’s scheme pension (that is, a DB scheme pension for a spouse or dependant). The usual exemptions, including those for spouses and civil partners, will continue to apply. Liability for settling the IHT will principally sit with the personal representatives of the estate. For more detail, please see Practice Note: Inheritance tax and pensions; News Analyses: HMRC— Reforming inheritance tax—unused pension funds and death benefits; HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027; and HMRC policy paper:...
The Online Safety Act 2023 ( OSA 2023) The OSA 2023 introduces a suite of offences designed to tackle unlawful and harmful material online. These capture the spread of deceptive and menacing communications, as well as messages that promote or aid serious self-harm. Further offences concern the Office of Communications’ ( Ofcom) ability to seek specified information for the purpose of safeguarding users online. The Data ( Use and Access) Act 2025 ( DUAA 2025), which gained Royal Assent on 19 June 2025, updates the OSA 2023 and the Sexual Offences Act 2003 ( SOA 2003). Among other changes, it places obligations on Ofcom to issue information retention notices to internet service providers where a coroner, or equivalent, is examining the death of a child, and creates offences linked to making and requesting purported intimate images. While the OSA 2023 sets out Ofcom’s oversight of certain...
Elements of the offence of misleading statements in relation to benchmarks Under the Financial Services Act 2012 ( FSA 2012), an offence is established in relation to deceptive statements and impressions concerning benchmarks......
STOP PRESS Major changes to the UK prospectus framework took effect on 19 January 2026. The updated provisions for public securities offers and UK admissions to trading are primarily contained in the Public Offers and Admissions to Trading Regulations 2024, SI 2024/105 (the POATRs), together with the FCA sourcebook, The Prospectus Rules: Admission to Trading on a Regulated Market ( PRM). The UK Prospectus Regulation and the FCA Prospectus Regulation Rules are now repealed. The package aims to streamline fundraising and materially curtail the circumstances in which an issuer must produce an FCA-approved prospectus for a further share issue. For comprehensive details see Practice Note: UK prospectus regime reform. This Practice Note summarises the regime that applied before 19 January 2026. What is an intention to float announcement? An intention to float announcement ( ITF) is typically the issuer’s first public statement about an...
FORTHCOMING CHANGES: At the 26 November 2025 Budget, the government set out minor corrective adjustments to the residence-based tax regime introduced by the Finance Act 2025. Key points include: new entrants eligible for the foreign income and gains ( FIG) regime must be at least 10 years old at the start of the tax year claims for relief under the FIG rules can be set only against the specific foreign income, foreign employment income, or foreign gains to which they relate alignment of the qualifying asset holding company ( QAHC) rules so that carried-interest-style returns linked to services for a QAHC qualify for FIG relief a correction to the capital gains tax ( CGT) residence test for personal representatives, ensuring they are not UK resident where the deceased was non- UK resident but treated as a long-term UK resident for inheritance tax purposes a requirement for an...
The route exists to enable people lawfully settled in the UK to sponsor their adult dependent relative(s) for long-term relocation to the UK so they can deliver essential care. A distinct Practice Note addresses the position for s of a Hong Kong British National ( Overseas) BN( O) visa; see Practice Note: Applying under the Hong Kong British National ( Overseas) route—s. This Practice Note examines the complex route in depth, covering who qualifies and the practical evidence required to satisfy the prohibitive dependency requirement. It also highlights key parts of Home Office policy and Article 8 ECHR case law, and explains the various durations and conditions of leave available under this route... Background and overview In real terms, this route is most frequently used by those already settled in the UK who wish to sponsor elderly parents or other adult dependent relatives who, owing to age or...
Under the family Immigration Rules Partners granted leave to remain as a partner are typically placed on a five- or ten-year pathway to settlement in the UK. Nevertheless, a partner may seek an early grant of settlement where the relationship has ended because of domestic abuse. From 31 January 2024, Appendix Victim of Domestic Abuse to the Immigration Rules sets out applications for settlement after a relationship has broken down owing to domestic abuse during the probationary phase of their leave. This new Appendix uses a simplified format and additionally provides for applications made from abroad by victims of domestic abuse who have been abandoned outside the UK. Importantly, review the relationship eligibility rules closely, as the domestic abuse criteria do not align exactly with, or mirror, Appendix FM partner routes; for example, they exclude those with leave to enter or remain as a...
A unilateral credit against UK inheritance tax ( IHT) can be claimed when property has been subjected to a tax comparable to IHT in a territory outside the UK. HMRC sets this out in the Inheritance Tax Manual at IHTM27185. Information for particular jurisdictions is available in the International Q& A guides— Private Client subtopic. When does unilateral relief apply? It chiefly operates for territories where double tax relief is not available. If the UK has a double tax treaty with the other territory, double tax relief for IHT applies instead. Both mechanisms aim to prevent the same asset being charged to inheritance or estate taxes in both jurisdictions. Double taxation can occur because: jurisdictions tax by reference to different factors (for example, the residence, domicile or nationality of the deceased or the heirs, or the location of assets). Some may apply more than one of...
This Practice Note explores the territorial reach of the regime set by the United Kingdom General Data Protection Regulation ( UK GDPR), the Assimilated Regulation ( EU) 2016/679. It also outlines when a UK representative must be designated. For high-level introductions to UK data protection, see Practice Notes: Data protection law—new starter guide and The UK General Data Protection Regulation ( UK GDPR). The UK data protection law collection assembles further general guidance on the UK GDPR framework and is a recommended place to begin research. In brief In outline, and subject to certain limited exceptions, the UK GDPR may apply to: processing of personal data undertaken in connection with the activities of a controller’s or processor’s establishment in the UK, irrespective of whether the processing itself occurs inside or outside the UK processing personal data of data subjects in the UK by a...
A Term Definition ABI See Association of British Insurers. Accelerated bookbuild or ABB A method for swiftly allocating shares to investors following the fundraising announcement, with minimal or no marketing. After the announcement, brokers/investment banks secure binding telephone commitments from investors to subscribe for shares, and the fundraising commonly completes the same day it is announced. Admission Generally, the entry of securities to trading on an exchange. More specifically, it refers to: (1) admission of securities to trading on AIM; or (2) admission of securities to trading on the Main Market and to listing on the Official List. See also admission to listing and admission to trading. Admission and disclosure standards The London Stock Exchange rulebook for companies with securities admitted to trading on its markets (excluding AIM) or seeking such admission. Admission document A document that must be...
The enterprise investment scheme ( EIS) It is primarily intended to boost investment in smaller, higher‑risk trading companies by granting a range of tax reliefs to individual investors who acquire newly issued shares in such companies. The EIS rules are prescriptive and contain numerous conditions that must be satisfied, including those relating to: the individual investors the issued shares the issuing company This Practice Note centres on the conditions that apply to the individual investor. Those conditions are outlined in the context of the income tax relief afforded by Part 5 of the Income Tax Act 2007 ( ITA 2007). References to the equivalent capital gains tax ( CGT) provisions are included where appropriate. For information on the remaining conditions, see the following Practice Notes: EIS—conditions for relief: issued shares, the funds raised and the arrangements in...
What is a demerger? A demerger is a form of corporate organisation that separates businesses conducted by a company or group of companies, so that, following the demerger, the trading activities are run by independent management teams but remain, at least initially, under the control and ownership of all or any of the same shareholders as before. This approach is often undertaken in order to sharpen the management of discrete elements of the trading business, to ring-fence liabilities linked to particular trades, or to enhance shareholder value where the sum of the parts is considered greater than the wider conglomerate as a whole. There are several ways to carry out a demerger, including: an in specie distribution by way of a dividend of shares in the subsidiary being demerged to the parent company’s shareholders — typically the most...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, brings in legislation to scrap the remittance basis of taxation and introduce a residence-based system from 6 April 2025. FA 2025 also removes domicile as the principal criterion for establishing inheritance tax liability. Further measures include: Revisions to the rules that determine excluded property status The removal of protected settlements status for offshore trusts Changes to overseas workday relief For more on these developments, see: Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. The loan relationships rules in Part 5 of the Corporation Tax Act 2009 ( CTA 2009) include anti-avoidance provisions concerning the late payment of interest. Where these provisions (the late-paid interest rules) are engaged, they can postpone the point at...
A non-small company will generally be liable to corporation tax on a distribution it receives unless, subject to certain other requirements, the distribution falls within an exempt category. There are five exempt categories of distribution: distributions on non-redeemable ordinary shares, explained further in this Practice Note distributions from controlled companies distributions in respect of portfolio holdings distributions arising from transactions not designed to reduce tax dividends on shares accounted for as liabilities For more on the tax charge on distributions, see Practice Note: How are non-small companies taxed on distributions received. For the exemptions for small companies, see Practice Note: How are small companies taxed on distributions received? For what counts as a small company, see Practice Note: What is a small company for the purposes of the distribution exemption? The exemption A distribution is an exempt class if it is paid in respect of a share that is: an ordinary share, and not...
Why are special rules required to deal with historic losses? As set out in Practice Note: UK taxation of foreign profits in a UK resident company, a company may utilise losses arising in trades carried on through its permanent establishments ( PEs) to lessen UK tax on profits in certain circumstances. However, where a UK company: incurs losses in another jurisdiction, and secures relief in that jurisdiction for those losses (for example, relief in a later year, comparable to the UK carry forward of losses) in the year the relief is taken, the UK credit for foreign tax would be reduced (and so the amount of UK corporation tax would increase) because the credit is computed only by reference to the profits on which foreign tax is actually suffered (see Practice Note: Effect and limits of credit relief). In this way, under the default...
This Practice Note examines in detail the failure to prevent fraud offence under the Economic Crime and Corporate Transparency Act 2023 ( ECCTA 2023). ECCTA 2023 obtained Royal Assent on 26 October 2023 and came into force on 1 September 2025 via the Economic Crime and Corporate Transparency Act 2023 ( Commencement No 4) Regulations 2025, SI 2025/349 (see: LNB News 17/03/2025 1). It sets out the offence’s constituent elements and overall scope, and compares it with the other corporate ‘failure to prevent’ offences concerning bribery and the facilitation of tax evasion. The Note also addresses the defence of having reasonable procedures to prevent fraud, describing what companies must build into their fraud prevention framework in order to rely on that defence in practice. Government statutory guidance has been issued on the offence, offering large organisations clear direction on the...
Corporate transparency reform—duty to maintain an appropriate registered office address and registered email address The government is pursuing a bold programme to reform Companies House. The vision is a complete transformation, positioning it as the world’s most innovative, transparent and trusted register. The objective is to strengthen the registrar’s contribution to the UK economy while enhancing its ability to tackle economic crime. The Economic Crime and Corporate Transparency Act 2023 ( ECCTA 2023) obtained Royal Assent on 26 October 2023. Selected elements took effect on 4 March 2024 through The Economic Crime and Corporate Transparency Act 2023 ( Commencement No. 2 and Transitional Provision) Regulations 2024, SI 2024/269. Implementation of ECCTA 2023 will be phased over time, giving businesses and Companies House scope to get ready for the changes. Many measures will depend on detailed secondary legislation and guidance, alongside the...
CASE HUB ARCHIVED –this archived case hub reflects the position at the date of the abandonment of the transaction on 13 June 2016; it is no longer maintained. See further, timeline and commentary. Case facts Outline UK merger review of Clariant’s intended purchase of the Kilfrost Group’s European aircraft de-icing fluid and rail de-icing fluid business. The deal presented a horizontal overlap in the supply of aircraft de-/anti-icing fluids. Latest developments On 13 June 2016, the CMA stated the investigation was cancelled after the parties chose to abandon the deal. On 10 June 2016, the parties had announced their decision to withdraw following the CMA’s provisional findings and the expectation that the transaction would have been prohibited. Parties Clariant AG: a Swiss-based speciality chemicals company, headquartered near Basle, operating in 150 countries worldwide. Kilfrost plc: a UK-based firm in Newcastle specialising in heating and cooling products. The target business is...
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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